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Annual compliance for Mexican companies and branches: the corporate, tax, investment registry and beneficial owner calendar

Last verified: 2026-10-26 · Status: Stable

A calendar year Mexican company runs a fixed yearly cycle: monthly provisional tax payments by the 17th, the foreign shareholder list and the annual tax return by 31 March, the ordinary shareholders' meeting by 30 April, the RNIE renewal in April or May, and the related party return by 15 May. Large taxpayers add the tax situation report (ISSIF) with the annual return and, above MXN 2,013,710,870 of revenue in 2026, a mandatory audited tax report by 15 May; profit sharing with employees is due within 60 days after the annual return deadline. Running alongside: the 5 percent legal reserve, quarterly RNIE reports above thresholds, 15 day beneficial owner updates, and, for an S.A.S. or a branch, the yearly filing in the Ministry of Economy system.

USD figures use MXN 18.5026 per US dollar, the Federal Reserve H.10 noon buying rate for 16 October 2026 (FRED series DEXMXUS), the latest official observation verified for this page. Conversions are for orientation only.

Key facts

Day of the following month for monthly provisional income tax payments	17 day of monthLISR art. 14, as of 2026-10-26 · in force
Months after year end to file the annual corporate return	3 monthsLISR art. 76, fraction V, as of 2026-10-26 · in force
Deadline for the related party information return	15 May dateLISR art. 76, fraction X, as of 2026-10-26 · in force
Prior year revenue requiring a mandatory audited tax report, 2026	2013710870 MXNCFF art. 32-A, as of 2026-01-01 · in force
Prior year revenue requiring the ISSIF, 2026	1103204520 MXNCFF art. 32-H, fraction I, as of 2026-01-01 · in force
Months after year end to file the list of foreign shareholders	3 monthsCFF art. 27, section A, as of 2026-10-26 · in force
RNIE annual renewal window	April (names A to J) or May (names K to Z) textRNIE Regulation art. 43, as of 2026-10-26 · in force
Days after the annual tax due date to pay employee profit sharing	60 daysLFT art. 122, as of 2026-10-26 · in force

The rule

1. Fiscal year. The fiscal year of commercial companies is the calendar year; a company formed after 1 January has a first year from formation to 31 December. A company in liquidation or merging closes its year early.Ley General de Sociedades Mercantiles (General Law of Commercial Companies, LGSM), DOF 4 August 1934, last reform DOF 20 October 2023, Art. 8o.-A (added DOF 28 December 1989), 1989-12-28 official text · verified 2026-10-26

2. Monthly provisional income tax payments. Companies pay monthly provisional income tax by the 17th of the following month.Ley del Impuesto sobre la Renta (Income Tax Law, LISR), DOF 11 December 2013, last reform DOF 1 April 2024, Art. 14, first paragraph, 2013-12-11 official text · verified 2026-10-26

3. Annual income tax return within three months. Companies file the annual return within three months after year end (31 March for a calendar year), determining the tax result, tax profit and the profit base for employee profit sharing.Ley del Impuesto sobre la Renta (Income Tax Law, LISR), DOF 11 December 2013, last reform DOF 1 April 2024, Art. 76, fraction V, 2013-12-11 official text · verified 2026-10-26

4. List of foreign shareholders within three months. Foreign resident shareholders, and foreign associates of an A. en P., are exempt from RFC registration only if the Mexican company or asociante files, within the first three months after each fiscal year ends, a list showing their address, tax residence and tax identification number.Código Fiscal de la Federación (Federal Tax Code, CFF), DOF 31 December 1981, last reform DOF 9 April 2026, Art. 27, section A, paragraph on partners, shareholders and associates resident abroad, 1981-12-31 official text · verified 2026-10-26

5. Ordinary shareholders' meeting within four months. An S.A. must hold its ordinary meeting at least once a year within four months after year end (30 April for a calendar year) to approve the directors' report, which with the comisario's report must be available 15 days before; failing to present the report on time lets shareholders remove directors or examiners. An S. de R.L. holds its partners' meeting at least yearly at the time set in its bylaws to approve the balance sheet. An S.A.S. administrator publishes the yearly financial report in the Ministry of Economy system.Ley General de Sociedades Mercantiles (General Law of Commercial Companies, LGSM), DOF 4 August 1934, last reform DOF 20 October 2023, Arts. 78, 80, 172, 173, 176, 181 and 272, 1934-08-04 official text · verified 2026-10-26

6. Legal reserve before dividends. Except in an S.A.S., at least 5 percent of yearly net profit goes to the legal reserve until it equals one fifth of capital, and profits may be distributed only after shareholders approve the statements showing them and past losses are restored.Ley General de Sociedades Mercantiles (General Law of Commercial Companies, LGSM), DOF 4 August 1934, last reform DOF 20 October 2023, Arts. 18, 19 and 20, 1934-08-04 official text · verified 2026-10-26

7. RNIE annual renewal and quarterly reports. Companies with foreign investment and foreign companies trading in Mexico renew their RNIE certificate every year by filing the economic and financial questionnaire with the prior year's data: during April if the name starts with A to J, during May if K to Z; filing earlier counts as filed on the first business day of the assigned month. Quarterly reports of changes in investment data and of capital flows (new contributions, retained or distributed profits, loans with foreign parents, subsidiaries or group companies) are due within 10 business days after each quarter when they exceed CNIE thresholds. Late filing is fined 30 to 100 UMA (MXN 3,519.30 to MXN 11,731 in 2026).
Example: "Kappa Logística, S.A. de C.V." files its renewal in May; "Alfa Industrial, S.A. de C.V." files in April. / Fine for a late renewal: about USD 190 to USD 634.Reglamento de la Ley de Inversión Extranjera y del Registro Nacional de Inversiones Extranjeras (Foreign Investment and RNIE Regulation), DOF 8 September 1998, last reform DOF 17 August 2016; Ley de Inversión Extranjera (Foreign Investment Law, LIE), DOF 27 December 1993, last reform DOF 27 May 2024, Regulation arts. 38 and 43 (reformed DOF 31 October 2014); LIE arts. 35 and 38, fraction IV, 2014-10-31 official text · verified 2026-10-26

8. Related party information return by 15 May. Companies file information on transactions with related parties in the prior calendar year by 15 May, on the official form.Ley del Impuesto sobre la Renta (Income Tax Law, LISR), DOF 11 December 2013, last reform DOF 1 April 2024, Art. 76, fraction X, 2013-12-11 official text · verified 2026-10-26

9. Tax situation report (ISSIF). The ISSIF is filed as part of the annual return by companies with prior year revenue of at least MXN 1,103,204,520 (2026 amount) or listed shares, by members of the optional group regime, by foreign companies for their permanent establishments, by any Mexican company for its transactions with foreign residents, and by related parties of companies required to file an audited tax report.
Example: A Mexican subsidiary that pays royalties to its foreign parent files the ISSIF for those foreign transactions whatever its size (fraction V). / Revenue threshold for size based filing: about USD 59,624,297.Código Fiscal de la Federación (Federal Tax Code, CFF), DOF 31 December 1981, last reform DOF 9 April 2026, Art. 32-H (amount updated by the Miscellaneous Tax Resolution, DOF 28 December 2025), 2025-12-28 official text · verified 2026-10-26

10. Audited tax report (dictamen fiscal). Companies with prior year revenue of at least MXN 2,013,710,870 (2026 amount), or with listed shares, must have a registered public accountant audit their financial statements for tax purposes and file the report by 15 May. Companies with revenue above MXN 157,785,270, assets above MXN 124,650,380 or at least 300 workers in each month of the prior year may opt in, choosing so in the annual return.
Cost to do it: Audit fees are private.
Example: Mandatory threshold: MXN 2,013,710,870. / About USD 108,833,941.Código Fiscal de la Federación (Federal Tax Code, CFF), DOF 31 December 1981, last reform DOF 9 April 2026, Art. 32-A (amounts updated or compiled by the Miscellaneous Tax Resolution, DOF 28 December 2025), 2025-12-28 official text · verified 2026-10-26

11. Employee profit sharing within 60 days. Profit sharing (PTU) must be paid within 60 days after the date the annual income tax must be paid, that is by the end of May for a company filing by 31 March, even if workers have objected.Ley Federal del Trabajo (Federal Labor Law, LFT), DOF 1 April 1970, last reform DOF 14 May 2026, Art. 122, 1970-04-01 official text · verified 2026-10-26

12. Beneficial owner and shareholder updates through the year. Update the beneficial owner file within 15 calendar days of any change, file an RFC notice whenever shareholders change, record and publish each share or partes sociales transfer, and register share book entries in the Ministry of Economy system under the anti money laundering law.Código Fiscal de la Federación (Federal Tax Code, CFF), DOF 31 December 1981, last reform DOF 9 April 2026; Ley General de Sociedades Mercantiles (General Law of Commercial Companies, LGSM), DOF 4 August 1934, last reform DOF 20 October 2023; Ley Federal para la Prevención e Identificación de Operaciones con Recursos de Procedencia Ilícita (Anti Money Laundering Law, LFPIORPI), DOF 17 October 2012, last reform DOF 16 July 2025, CFF arts. 27, section B, fraction VI, and 32-B Quinquies; LGSM arts. 73 and 129; LFPIORPI art. 33 Bis, 2021-11-12 official text · verified 2026-10-26

13. Branches: certified balance sheet every year. A foreign company registered to trade in Mexico must publish each year, in the Ministry of Economy electronic system, a balance sheet certified by a licensed public accountant.Ley General de Sociedades Mercantiles (General Law of Commercial Companies, LGSM), DOF 4 August 1934, last reform DOF 20 October 2023, Art. 251, last paragraph (reformed DOF 13 June 2014), 2014-06-13 official text · verified 2026-10-26

When	Obligation	Who	Source
By the 17th of each month	Provisional income tax payment for the prior month	All companies and branches	LISR art. 14
Within 10 business days after each quarter	RNIE quarterly reports, when above CNIE thresholds	Companies with foreign investment, branches	RNIE Regulation art. 38
Within 15 calendar days of a change	Beneficial owner file update	All legal entities	CFF art. 32-B Quinquies
31 March	Annual income tax return, with ISSIF where applicable	All companies; ISSIF filers	LISR art. 76; CFF art. 32-H
31 March	List of foreign shareholders	Companies with foreign shareholders	CFF art. 27
30 April	Ordinary shareholders' meeting; legal reserve; dividends after approval	S.A. (S. de R.L. per bylaws)	LGSM arts. 20, 19 and 181
April (A to J) or May (K to Z)	RNIE annual renewal questionnaire	Companies with foreign investment, branches	RNIE Regulation art. 43
15 May	Related party information return	Companies with related party transactions	LISR art. 76, fraction X
15 May	Audited tax report	Revenue of MXN 2,013,710,870 or more, listed companies, opt in filers	CFF art. 32-A
By end of May (60 days after 31 March)	Employee profit sharing payment	Employers	LFT art. 122
Yearly	Financial report in Ministry of Economy system	S.A.S.	LGSM art. 272
Yearly	Certified balance sheet in Ministry of Economy system	Branches of foreign companies	LGSM art. 251

Calendar for a calendar year Mexican S.A. de C.V. with foreign shareholders (dates for the 2026 fiscal year cycle)

Worked example

"Norte Partes, S.A. de C.V.", owned by a Canadian parent and affiliate, closes 2025 with net profit of MXN 6,000,000 (about USD 324,279).
It pays monthly provisional tax by the 17th through the year (LISR art. 14), files its annual return and the list of its two foreign shareholders by 31 March 2026 (LISR art. 76; CFF art. 27).
Its ordinary meeting on 28 April 2026 approves the statements, sets aside MXN 300,000 (about USD 16,214) for the legal reserve and declares a dividend (LGSM arts. 19, 20 and 181).
Because its name starts with N, it renews its RNIE certificate in May (RNIE Regulation art. 43), files the related party return by 15 May (LISR art. 76, fraction X) and pays employee profit sharing by the end of May (LFT art. 122).

Step by step

1. Build a compliance calendar from the table, adjusted for the company's type, size and name initial.
2. Assign owners for tax filings, corporate minutes, the RNIE and the beneficial owner file.
3. Prepare the directors' and comisario's reports at least 15 days before the ordinary meeting (LGSM art. 173).
4. Approve statements and allocate the legal reserve before any dividend (LGSM arts. 19 and 20).
5. Check yearly whether revenue crosses the ISSIF or audited report thresholds, which are updated every January (CFF arts. 32-A and 32-H).
6. Review the beneficial owner file and shareholder records each year and after every change (CFF arts. 27 and 32-B Quinquies).

Common traps

Late foreign shareholder list. Without it, foreign shareholders lose their exemption from RFC registration (CFF art. 27).
Dividends before the meeting. Distributions before the statements are approved can be clawed back (LGSM art. 19).
Wrong RNIE month. The renewal month depends on the first letter of the company name (RNIE Regulation art. 43).
Small company, foreign transactions. Any Mexican company files the ISSIF for its transactions with foreign residents, regardless of size (CFF art. 32-H, fraction V).
No meeting for two years. Holders of a single share can then demand a meeting through the courts (LGSM art. 185).

Sources

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